Create a new document, select the “rounded rectangle tool” and draw out a rectangle, color it black.
With the same tool draw out another rectangle but this time about 8 pixels smaller, color this #ddb105, place the layer over your black rectangle layer.
Select the rectangular marquee tool and make a selection on the yellow rectangle layer like so.
Press “ctrl + u” put a tick in the colorize box and select a light blue color using the sliders.
Add this layer style to your yellow/blue rectangle.
Add this layer style to your black rectangle.
You should be left with this.
Add your licence plate text.
Add these layer styles to your licence plate numbers/letters (not the GB sign).
You should have something like this.
And last but not least add the euro stars (search goole images). All done.